Several weeks have passed since the start of the 2021 income tax declaration campaign and the most lagging taxpayers must hurry to settle accounts with the Treasury, either with a result to be paid or returned, since the deadline for the declaration is at around the corner.

The income campaign ends on June 30, 2022, either by submitting the declaration in person, by telephone or online. However, there are still some rental dates to take into account on the calendar:

To taxpayers who submit their income tax return after the deadline, the Treasury may apply sanctions or a surcharge. The more days that pass, the greater the amount to be paid as a penalty.

Other variables that will determine the sanction are the result of the declaration (to be deposited or to be returned) or whether or not a request has been received from the Tax Agency.

Taxpayers who have made a mistake when submitting the income tax return for the current year or for a previous one that is not prescribed, may modify it by submitting a rectification or a complementary return.

For their part, taxpayers whose income statement has a positive result and must pay money to the Treasury must take into account the deadline for this.

If the taxpayer chooses a single payment, the Treasury will receive the money at the time of submitting the Income Tax return. While the two payments will be divided into a first of 60% at the time of filing the declaration and a second, of 40%, in the month of November.

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